HC Deb 05 December 1995 vol 268 c252

Resolved,

That—

(1) In Schedule 1 to the Vehicle Excise and Registration Act 1994, after paragraph 4E there shall be inserted the following paragraph— 4EE. A steam powered vehicle is a special concessionary vehicle.

(2) In paragraph 3 of that Schedule, in sub-paragraph (2)(b), after "excepted vehicle" there shall be inserted "or a special concessionary vehicle".

(3) In paragraph 4(2) of that Schedule, for "and is" there shall be substituted "which is not a special concessionary vehicle and which is".

(4) In paragraph 5 of that Schedule, after sub-paragraph (5) there shall be inserted the following sub-paragraph—

"(5A) A vehicle is not a recovery vehicle if it is a special concessionary vehicle."

(5) In paragraph 6(1) of that Schedule, after paragraph (b) there shall be inserted—

"and which is not a special concessionary vehicle."

(6) In paragraph 7(2) of that Schedule, after "Part IV," there shall be inserted "IVA,".

(7) In paragraph 16 of that Schedule, in sub-paragraph (1)(a), after "Part II, IV," there shall be inserted "IVA,".

(8) This Resolution applies in relation to licences taken out after 28th November 1995.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.16.